Continuing Legal Education for Lawyers
Thu., Aug. 20, 2026
9:00 – 10:30 a.m. ET
Presented by Morgen Cheshire and Beth Dougherty of Cheshire Law Group, in partnership with the Pennsylvania Bar Institute (PBI).
This CLE — designed to help build confidence when reviewing the IRS Form 990 — is an essential course for attorneys serving as board members, officers, or advisors to nonprofit organizations, particularly in light of anticipated updates to this form coming in 2026.
By the end of this session, participants will be prepared not only to conduct a responsible review of the current IRS Form 990, but also to proactively adapt to upcoming changes — helping their organizations mitigate risk, maintain public trust, and meet evolving regulatory expectations.
Background
As a publicly available document reflecting a nonprofit’s governance, finances, program activities, and compliance, the IRS Form 990 is a critical transparency tool relied upon by regulators, donors, watchdog organizations, and the media. Proposed changes to the form — including revised reporting requirements for government contracts, federal grants, and fiscal sponsorship arrangements designed to improve transparency and strengthen tax administration — may significantly affect how nonprofit activities are disclosed and interpreted, increasing the need for careful, informed review.
Session content
This session:
- offers an overview of the structure and purpose of the current Form 990, including its core sections, schedules, and narrative components.
- highlights areas that consistently garner attention — such as executive compensation, conflicts of interest, related-party transactions, governance disclosures, related-entity structure, and program service accomplishments.
- addresses how forthcoming updates may impact completion and outside scrutiny of this form and how nonprofit organizations can best prepare for these changes.
- explores the legal and ethical responsibilities of attorneys involved in the review process, including fiduciary duties, privilege considerations, and advising nonprofit leadership on accurate and complete disclosures.
- provides practical strategies for coordinating with accountants, development teams, and executive staff to ensure the organization’s return reflects both compliance and best practices in transparency.
CLE credit
This program is eligible for 1.5 hour of CLE credit in 60-minute states. In 50-minute states, this program is eligible for 1.8 hours of CLE credit. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.